The third step is the significance test of the regression coefficient. It tests the related hypotheses of regression coefficient, according to the samples estimation. There is an approach that sometimes used to test whether a parameter value differs significantly from a hypothetical value [32]. The significance test of the regression coefficient always uses T test method. We can find the critical value tα=2 ðtα=2ð9Þ ¼ 2:2622Þ, checking the T distribution table. If j tj Ztα=2ðnm1Þ, it indicates that X has a significant effect on y. But on the contrary,if j tj otα=2ðnm1Þ, X does not have a significant effect on y.